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SAS 142-143: Audit Evidence and Accounting Estimates Under

Auditing

SAS 142-143: Audit Evidence and Accounting Estimates Under

Course 11251A · 2 hrs · CPA

Get up to speed on two foundational auditing standards that reshape how auditors gather and evaluate evidence. SAS No. 142 updates the framework for audit evidence, including new definitions and requirements for assessing its relevance and reliability. SAS No. 143 addresses auditing accounting estimates and related disclosures, introducing a risk-based approach tied to estimation uncertainty. If your work involves financial statement audits, this course will help you understand what these standards require and how to apply them in practice.

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  • Hours: 2
  • Exam questions: 10
  • Eligible for: CPA
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NASBA Area: Auditing

CPE requirements: See your state's CPE requirements

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SAS 142-143: Audit Evidence and Accounting Estimates Under
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Pacific CPE is a NASBA-approved and IRS-approved provider of online self-study continuing professional education (CPE) for CPAs, Enrolled Agents (EAs), and other tax professionals.

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